Accounting

Program Overview

The Accounting associate degree program is a sequence of courses that prepares students for careers in accounting in today’s technology-driven workplaces. Learning opportunities develop academic, technical, and professional knowledge and skills required for job acquisition, retention, and advancement. Program graduates receive an Associate of Applied Science Degree in Accounting.

Areas covered in this program include maintaining a set of books for business entities,
account classifications, subsidiary record accounting, corporate accounting, cost
accounting, payroll, computerized accounting, spreadsheet and database fundamentals, tax preparation, and word processing. The program emphasizes a combination of
accounting theory and practical application necessary for successful employment using both manual and computerized accounting systems.

Students may enter the Accounting degree program every semester. A full-time student can complete this program in 5 semesters. To graduate, students must earn a minimum of 64 semester credit hours.

Career Traits/Requirements

Individuals wanting to enroll in the Accounting degree program must be able to work in an office environment, work with numbers, solve problems, work with people, multi-task, display a professional appearance, and work with computers. They should also have a strong work ethic, and be responsible, discreet and trustworthy.

Explores the analysis of literature and articles about issues in the humanities and in society. Students practice various modes of writing, ranging from exposition to argumentation and persuasion. The course includes a review of standard grammatical and stylistic usage in proofreading and editing. An introduction to library resources lays the foundation for research. Topics include writing analysis and practice, revision, and research. Students write a research paper using library resources and using a formatting and documentation style appropriate to the purpose and audience.186

Introduces the major fields of contemporary psychology. Emphasis is on fundamental principles of psychology as a science. Topics include research design, the organization and operation of the nervous system, sensation and perception, learning and memory, motivation and emotion, thinking and intelligence, lifespan development, personality, psychopathology and interventions, stress and health, and social psychology.

This course focuses on quantitative skills and reasoning in the context of experiences that students will be likely to encounter. The course emphasizes processing information in context from a variety of representations, understanding of both the information and the processing, and understanding which conclusions can be reasonably determined. Students will use appropriate technology to enhance mathematical thinking and understanding. Topics covered in this course include: sets and set operations, logic, basic probability, data analysis, linear models, quadratic models, exponential and logarithmic models, geometry, and financial management.3183

Emphasizes techniques of problem solving using algebraic concepts. Topics include fundamental concepts of algebra, equations and inequalities, functions and graphs, and systems of equations; optional topics include sequences, series, and probability or analytic geometry.187

AREA IV - Humanities/Fine Arts

Choose one of the following:

ENGL2110World Literature3 credit hours45 contact hours

Prerequisites: ENGL 1101 with a "C" or better

This course explores the history of the human experience through literature and writing across the cultures of the world. Surveys of important works across multiple genres of fiction and non-fiction as a reflection of cultural values. Explores themes from the ancient through modern era6832

ENGL2130American Literature3 credit hours45 contact hours

Prerequisites: ENGL 1101

Emphasizes American literature as a reflection of culture and ideas. A survey of important works in American literature. Includes a variety of literary genres: short stories, poetry, drama, nonfiction, and novels. Topics include literature and culture, essential themes and ideas, literature and history, and research skills.

471

Program-Specific General Education Core Requirements

To meet the minimum required 15 semester credit hours in General Core Courses, students must take an additional 3 semester credit hours.

ENGL1102Literature and Composition3 credit hours45 contact hours

Prerequisites: ENGL 1101

Emphasizes the student's ability to read literature analytically and meaningfully and to communicate clearly. Students analyze the form and content of literature in historical and philosophical contexts. Topics include reading and analysis of fiction, poetry, and drama; research; and writing about literature.

Emphasizes the study of U. S. History to 1877 to include the post-Civil War period. The course focuses on the period from the Age of Discovery through the Civil War to include geographical, intellectual, political, economic and cultural development of the American people. It includes the history of Georgia and its constitutional development. Topics include colonization and expansion; the Revolutionary Era; the New Nation; nationalism, sectionalism, and reform; the Era of Expansion; and crisis, Civil War, and reconstruction.623

Emphasizes the study of the social, cultural, and political history of the United States from 1865 to the beginning of the twenty-first century and will equip the student to better understand the problems and challenges of the contemporary world in relation to events and trends in modern American history. The course also provides an overview of the history of Georgia and the development of its constitution. Topics include the Reconstruction Period; the great West, the new South, and the rise of the debtor; the Gilded Age; the progressive movement; the emergence of the U. S. in world affairs; the Roaring Twenties; the Great Depression; World War I; World War II; the Cold War and the 1950's; the Civil Rights Movement; the 1960's and 1970's; and America since 1980.3716

Emphasizes study of government and politics in the United States. The focus of the course will provide an overview of the Constitutional
foundations of the American political processes with a focus on government institutions and political procedures. The course will examine the
constitutional framework, federalism, civil liberties and civil rights, public opinion, the media, interest groups, political parties, and the election
process along with the three branches of government. In addition, this course will examine the processes of Georgia state government.
Topics include foundations of government, political behavior, and governing institutions.2792

Explores the sociological analysis of society, its culture, and structure. Sociology is presented as a science with emphasis placed on its methodology and theoretical foundations. Topics include basic sociological concepts, socialization, social interaction and culture, social groups and institutions, deviance and social control, social stratification, social change, and marriage and family.622

Occupational Courses

ACCT1100Financial Accounting I4 credit hours75 contact hours

Prerequisites: Program Admission

Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle for a personal service business, the accounting cycle for a merchandising business, inventory, cash control and receivables. Laboratory work demonstrates theory presented in class.

143

ACCT1105Financial Accounting II4 credit hours75 contact hours

Prerequisites: Instructor approval for Provisional Students and ACCT 1100

Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets, Current and Long-Term Liabilities (Notes Payable), Payroll, Accounting for a Partnership, Accounting for a Corporation, Statement of Cash Flows, and Financial Statement Analysis, Laboratory work demonstrates theory presented in class.144

ACCT2000Managerial Accounting3 credit hours60 contact hours

Prerequisites: ACCT 1105

Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class.3098

Prerequisites: BUSN 1100 or the ability to key 25 gross words a minute on 3-minute timings with no more than 3 errors. COMP 1000 or COLL 1060

Reinforces the touch system of keyboarding placing emphasis on correct techniques with adequate speed and accuracy and producing properly formatted business documents. Topics include: reinforcing correct keyboarding technique, building speed and accuracy, formatting business documents, language arts, proofreading, and work area management.150

COLL1060Introduction to College and Computers3 credit hours50 contact hours

Prerequisites: Provisional Admission

This course is designed to provide tools to assist students in the acquisition of skills necessary to achieve academic and professional success in their chosen program of study. Topics include: Getting to Know Your College, Learning Styles, Computer Literacy, Time and Financial Management, Stress Management and Wellness, Studying and Test-Taking Skills, and Communication Skills.3741

Frequently Asked Questions

Can my elective courses come from any program area?

Accounting Degree students are required to take 18 credit hours of electives. Of the 18 hours, 9 credit hours must come from the Accounting program area. The remaining 9 credit hours can come from any program area.